Home A to Z Rules Employment Taxation VAT Shopping › Air Passenger Duty Rates
Air Passenger Duty Rates: APD Tax Bands

There is an excise duty charged on the carriage of passengers called Air Passenger Duty. The page lists the three different rates of APD tax in the United Kingdom.

APD RATES: In most cases, the price of flights bought in the United Kingdom includes Air Passenger Duty.

The UK Government first introduced APD in the 1993 November Budget. It came into force exactly one year later to raise extra revenue from the flight travel sector.

The amount of duty you pay varies with the distance you fly and what flight class you travel in.

Some exceptions on APD taxes apply to flights from Northern Ireland and the Scottish Highlands and Islands.

Note: UK Value Added Tax does not apply to any flights costs.


Reduced APD Rates

In most cases the reduced rate applies to the lowest flight class of travel on the plane. Often this is the Economy Class. The exception is if there is more than 40 inches (100 cm) between each row of seats.

Note: This does not include the space created by emergency exits.

  • Reduced Rate APD Band ‘A’ is £13: Traveling a distance up to 2,000 miles from London.
  • Reduced Rate APD Band ‘B’ is £84: Traveling a distance over 2,000 miles from London.


Standard APD Rates

The standard rate of Air Passenger Duty applies to any other class of travel and for the majority of aircrafts.

  • Standard Rate APD Band ‘A’ is £26: Traveling a distance up to 2,000 miles from London.
  • Standard Rate APD Band ‘B’ is £185: Traveling a distance over 2,000 miles from London.


Higher APD Rates

The higher rate of Air Passenger Duty applies to specific types of planes. It gets charged on travel in aircraft that weigh 20 tonnes or more but only equipped to carry no more than 18 passengers. Examples would include some business jets and private jets.

  • Standard Rate APD Band ‘A’ is £26: Traveling a distance up to 2,000 miles from London.
  • Standard Rate APD Band ‘B’ is £185: Traveling a distance over 2,000 miles from London.
Flights from Northern Ireland

There is no APD tax on long-haul flights from Northern Ireland. This applies to long-haul flights with layovers providing the first layover is more than 2,000 miles from the departure point or airport.

Flights from the Scottish Highlands and Islands

Flights leaving from airports in the
Scottish Highlands and Islands region have no Air Passenger Duty.

Note: Passengers carried on flights from other areas of the UK to airports in these regions are subject to APD at the appropriate rate.


Air Passenger Duty Rates: APD Tax Bands in United Kingdom